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TeachMeFinance.com - explain Other end users Other end users -- For motor gasoline, all direct sales to end users other than those made through company outlets. For No. 2 distillate, all direct sales to end users other than residential, commercial/institutional, industrial sales, and sales through company outlets. Included in the "other end users" category are sales to utilities and agricultural users. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.